LATEST UPDATE

IFRS Foundation agenda decisions volume 11 published

The IFRS Foundation has published its 11th Compilation of Agenda Decisions by the IFRS Interpretations Committee (Committee), covering the period of May 2024 to October 2024.

The Compilation includes the agenda decision, Disclosure of Revenues and Expenses for Reportable Segments, which relates to IFRS 8 Operating Segments.

Viewing agenda decisions

• By date: the page, Click Here organises each agenda decision by publication date. The page also includes previous agenda decision compilations.
• By topic: the section, Click Here organises agenda decisions by IFRS Accounting Standard or IFRIC Interpretation.

About the Committee’s agenda decisions

The Committee works with the International Accounting Standards Board (IASB) in supporting the consistent application of IFRS Accounting Standards.

The Committee receives queries about how to apply IFRS Accounting Standards. Once the Committee has completed its analysis and has consulted the stakeholders, it publishes an agenda decision, if it has concluded that a standard-setting project should not be added to the work plan.

Read more about the Committee and its work on: IFRS Interoretations Committee